Political Ads: Issue Advocacy or Campaign Activity Under the Tax Code?

Some tax-exempt organizations are legally allowed to engage in political campaign activity, and some are not. This report discusses which organization are/are not allowed to do so, and how they determine whether something is campaign activity.

Some tax-exempt organizations are legally allowed to engage in political campaign activity, and some are not. This report discusses which organization are/are not allowed to do so, and how they determine whether something is campaign activity.